Amendments to Title 2, Chapter 5, Section 5U.K.
14.—(1) In the heading to Article 75, for “the Union” substitute “ Great Britain ”.
(2) In Article 75—
(a)for “the Union”, in each place where it occurs, substitute “ Great Britain ”;
(b)in paragraph 1, in the opening words, omit “of the Member States”;
(c)in paragraph 2—
(i)in the opening words, for the words from “Commission” to “lay” substitute “ appropriate authority may make regulations laying ”;
(ii)omit the final subparagraph.
(3) In Article 76—
(a)for “the Union”, in both places where it occurs, substitute “ Great Britain ”;
(b)in paragraph 1, at the end, insert “ or with any corresponding provisions under the Taxation (Cross-border Trade) Act 2018 M1 ”.
(c)in paragraph 5, for “Member States” substitute “ country or territory ”.
Commencement Information
I1Reg. 14 in force at 31.12.2020 on IP completion day, see reg. 1
Marginal Citations